Budget & Taxes (Property Tax)

in committee · Pennsylvania · Senate Jan 22, 2025

SB 93: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues relating to gaming, providing for revenue from expansion of gaming.

SB 93 requires that any revenue generated from an expansion of gaming (such as new casino locations or types of gaming) in Pennsylvania after the bill's effective date be deposited into the Property Tax Relief Fund. The bill directs the Secretary of Revenue to determine if gaming expansion has occurred and publish a notice in the Pennsylvania Bulletin detailing the expansion. This policy change directly affects how the state handles new gaming revenue, redirecting it to a specific fund used for property tax relief. The law takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects gaming revenue to Property Tax Relief Fund, providing direct tax relief for homeowners per bill's explicit directive.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Mar 24, 2025

HB 1032: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

This bill proposes a constitutional amendment allowing counties (of first and second class) to create special property tax exemptions for longtime owner-occupants in neighborhoods where home values have risen significantly due to renovations or new construction nearby. It would let local governments establish uniform tax rules for these homeowners without increasing overall property tax rates to fund the exemptions. The amendment requires approval by the General Assembly and then a vote by Pennsylvania voters before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes property tax exemptions for longtime homeowners without increasing overall tax rates, providing targeted tax relief for middle-income residents affected by neighborhood value changes.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Jul 14, 2025

SB 929: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for expiration of authority to levy or collect real property taxes.

SB 929 proposes a constitutional amendment to end school districts' authority to levy real property taxes after June 30, 2029. It directly affects Pennsylvania school districts, requiring the state to replace their lost property tax revenue through new state or local income, sales, or service taxes. The bill mandates that the General Assembly annually fund school districts at levels matching their pre-2029 property tax collections, depositing new tax revenue into a dedicated "Stabilization of Education Fund" exclusively for school support. It explicitly prohibits any future real property taxes and prevents diversion of funds from the stabilization account.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates replacement of school property taxes with state/local income/sales taxes to maintain funding, directly restructuring tax policy for fiscal management.95% confidence ✓ EducationSupports EducationMandates state to replace lost property tax revenue with equivalent annual funding, preventing defunding of school districts while shifting tax authority.92% confidence

Sub-Topics Property Tax Revenue School Funding

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in committee · Pennsylvania · Senate Jan 22, 2025

SB 23: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for senior property tax freeze.

This bill creates a property tax freeze program for Pennsylvania seniors. It allows residents aged 65+ who have lived in Pennsylvania for at least five years to freeze their property taxes at the "base year" amount if they meet income requirements ($65,000 annual household income or taxes exceeding 10% of income). The freeze applies only to primary residences and must be renewed annually with proof of continued eligibility. Local governments implement the program, and the state department tracks participation and savings through annual reports.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze relief for seniors meeting income thresholds ($65k), directly advancing tax relief for middle-income seniors under Budget & Taxes.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Jan 22, 2025

SB 133: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

This bill proposes a constitutional amendment to exempt certain veterans and their surviving spouses from Pennsylvania property taxes on their primary residences. It applies to veterans who served honorably and have specific service-connected disabilities (such as blindness, paralysis, amputation, or a 100% VA-rated disability), as well as surviving spouses of veterans killed in action or with service-connected deaths. The exemption requires the State Veterans' Commission to verify the applicant’s financial need and does not consider disability compensation when determining eligibility. The amendment must be approved by the General Assembly and voters before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for veterans with disabilities, offering tax relief to lower-income veterans and surviving spouses, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingExempts veterans from property taxes on primary residences, reducing housing costs for eligible homeowners, directly supporting affordable housing access for this group.85% confidence ✓ VeteransSupports VeteransExempts veterans with service-connected disabilities and surviving spouses from property taxes, directly expanding financial benefits for veterans.95% confidence

Sub-Topics Property Tax Property Taxes Veteran Benefits Veteran Healthcare Veteran Housing

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in committee · Pennsylvania · Senate Jul 31, 2025

SB 962: An Act amending Titles 53 (Municipalities Generally) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

SB 962 eliminates school district property taxes for residential and commercial properties in Pennsylvania, effective for school districts starting in 2030. It replaces these taxes with two new revenue sources: a 2% increase in county-level sales and use taxes (on items like clothing and candy, previously exempt) and a local income tax of up to 1.88% on resident taxpayers' earned income and retirement benefits (excluding Social Security). The bill establishes two funds: the School District Property Tax Elimination Fund (to distribute sales tax revenue to school districts) and the School District Emergency Fund (for financial stability). It also requires landlords to reduce rents for tenants by the equivalent amount of eliminated property taxes. The legislation aims to shift school funding away from property taxes while maintaining school district budgets, affecting homeowners, businesses, and residents subject to the new income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates school property taxes, replaces with county sales tax (2%) and local income tax (up to 1.88%), establishes School District funds. Directly restructures taxation for fiscal management.95% confidence ✓ EducationSupports EducationBill replaces school district property taxes with county sales tax and local income tax to maintain school funding, establishing dedicated funds to ensure continued financial support for schools.95% confidence

Sub-Topics Income Tax Property Tax Revenue School Funding

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in committee · Pennsylvania · House Jan 23, 2025

HB 286: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for senior citizen property tax freeze.

HB 286 allows Pennsylvania seniors meeting specific criteria to lock their property tax payments at the "base year" amount. To qualify, applicants must be at least 65 years old (or meet widow/widower/disabled criteria), live in their home for 10+ years, and have household income under $45,000 annually. Political subdivisions would implement the program through annual applications requiring proof of ownership, tax payment history, and income eligibility. The Department of Revenue would track participation and submit a legislative report by 2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors with income under $45k, offering tax relief to lower-income group per bill's eligibility criteria.95% confidence ✓ HousingSupports HousingProvides property tax freeze for seniors, preventing housing cost increases for vulnerable homeowners and promoting housing stability within affordable housing framework.85% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Pennsylvania · Senate Oct 3, 2025

SB 1033: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 1033 proposes a constitutional amendment to allow counties with first or second class status to create property tax exemptions for longtime owner-occupants in neighborhoods where property values have risen significantly due to renovation or new construction. It would permit local taxing authorities to establish uniform tax relief for these residents without increasing overall property tax rates. The amendment requires two legislative passages followed by a statewide vote to take effect. This directly affects homeowners in affected counties who qualify as longtime residents in revitalized areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for longtime owner-occupants in high-value neighborhoods without raising overall tax rates, aligning with tax relief for middle/lower income residents.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Sep 12, 2025

SB 1006: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 1006 is a constitutional amendment proposing to expand property tax exemptions for Pennsylvania veterans with service-connected disabilities. It would extend partial tax relief proportional to disability ratings (50%-100%) and full exemption for veterans rated 100% disabled or surviving spouses of service members who died in action, were POWs, or were missing in action. The amendment also clarifies that surviving spouses of eligible veterans retain exemption after the veteran's death. As a constitutional amendment, it requires voter approval after legislative passage. (Bill: SB 1006, 2025 Session)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemptions for veterans with disabilities, providing direct tax relief which aligns with support indicators for targeted fiscal relief.95% confidence ✓ VeteransSupports VeteransExpands property tax exemptions for veterans with service-connected disabilities, providing proportional relief and full exemption for 100% disabled veterans and surviving spouses.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Oct 28, 2025

HB 1214: An Act amending the act of May 22, 1933 (P.L.853, No.155), known as The General County Assessment Law, in subjects of taxation and exemptions, further providing for temporary tax exemption for residential construction.

HB 1214 temporarily exempts new residential construction from county property taxes under the General County Assessment Law. It directly affects homeowners and developers building new single-family homes or residential units. The bill creates a limited-duration tax break, meaning newly constructed homes would not be taxed at full market value during the exemption period, instead being assessed at a lower rate. This change applies only to new residential construction, not existing homes or other property types.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax exemption for new residential construction, reducing property tax burden per summary. Aligns with tax relief indicator for Budget & Taxes.95% confidence ✓ HousingSupports HousingTax exemption for new residential construction incentivizes housing development, increasing supply which alignates with affordable housing goals by lowering development costs for builders.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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